The study evaluates the effectiveness of the RPT amnesty granted by the City of Caloocan by comparing the collection from the tax amnesty with the cumulative delinquent RPT for the current and previous years beginning 1995 to 1998; analyzing the collection efficiency during and after the grant of the amnesty to determine the sustainability of the taxpayers’ compliance with their RPT obligations; and determining the conformity of the amnesty with Sec. 276 of the LGC (Providing for the Condonation or Reduction of Real Property Tax and Interest).
